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  • 标题:The Development and Practice of Electronic Tax Administration
  • 本地全文:下载
  • 作者:Rita Anna Ambrus - Zsuzsanna Széles
  • 期刊名称:Public Finance Quaterly
  • 印刷版ISSN:0031-496X
  • 出版年度:2017
  • 卷号:62
  • 期号:4
  • 页码:462-477
  • 出版社:State Audit Office of Hungary
  • 摘要:Simplification, and specifically the decrease of tax administration as key requirement have been part of the proposals on reforming the Hungarian tax system for many years. In today’s fast-paced world, the time spent on administration is very valuable. Despite their willingness, some taxpayers cannot manage alone, so they need help to understand the complicated laws. Optimally, their questions are answered quickly through various channels of the tax authority. The study aims to explore how taxpayers search for information on taxation, their awareness and the practical use of electronic tax administration. In addition to the data published by the National Tax and Customs Administration (NAV), we have used the findings of some research projects on the same topic. Based on a questionnaire survey, we intended to find out whether there is a substantial difference between certain age groups regarding the statements above. Our main finding is that, besides the spread of electronic contact, there is still a strong demand on the part of taxpayers for fast and efficient personal administration.
  • 关键词:fulfilment of tax liability; tax administration; handling tax matters
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